The Thermalright Peerless Assassin 120 SE is the objective winner of this comparison, securing two out of three spec victories. While the Cooler Master MasterLiquid 360 Atmos holds a notable 25% advantage in TDP rating, the Thermalright Peerless Assassin 120 SE dominates the value proposition with a 75% advantage in MSRP. This significant cost efficiency makes the latter the superior choice for users prioritizing budget-friendly cooling solutions that still outperform the competition across the majority of measured specifications.

Choose the Thermalright Peerless Assassin 120 SE if you are looking for the most cost-effective cooling option that leads in the majority of technical categories. Conversely, select the Cooler Master MasterLiquid 360 Atmos if your primary requirement is the higher TDP rating, as it provides a 25% performance edge in that specific area. Your decision should ultimately balance the need for maximum thermal capacity against the substantial MSRP savings offered by the winning air cooler.